New York Tax

-tate) [aws, statutesiate,

law

L. 1896, Chapter 908, entitled "An Act in Relation to
Taxation, Constituting Chapter Twenty-four of the

General

Laws," with all the

Amendments

thereto Passed during the Legislative Ses-
sions of 1897, 1898, 1899, 1900 and 1901.

COMPLETELY INDEXED.

[THE CORPORATION TAX ACTs of 1901 amenD ARTICLE IX OF THE TAX
LAW, AND ARE INSERTED IN THEIR PROPER PLACES.]

THE TAX LAW.

[WITH AMENDMENTS OF 1897, 1898, 1899, 1900 AND 1901.]

L. 1896, Chap. 908, An Act in Relation to Taxation, Constituting
Chap. 24 of the General Laws.

CHAPTER XXIV OF THE GENERAL LAWS.

THE TAX LAW.

Article 1. Taxable property and place of taxation. (§§ 1-14.)

2. Mode of assessment. (§§ 20-47.)

3. Equalization of assessment and levy of tax. (§§ 50-59.)

4. Collection of taxes. (§§ 70-95.)

5. Collection of nonresident taxes. (§§ 100-109.)

6. Sales by comptroller for unpaid taxes and redemption of

lands. (§§ 120-143.)

7. Sales by county treasurers for unpaid taxes and redemp-

tion of lands. (§§ 150-158.)

8. State board of tax commissioners, state board of equaliza-

tion. (§§ 170-177.)

9. Corporation tax. (§§ 180–203.)

10. Taxable transfers. (§§ 220-243.)

11. Procedure. (§§ 250-264.)

12. Laws repealed; when to take effect. (§§ 280-281.)

13. Limitation of time. (§ 282.)

ARTICLE I.

TAXABLE PROPERTY AND PLACE OF TAXATION.

Section 1. Short title.

2. Definitions.

3. Property liable to taxation.

4. Exemption from taxation.

5. Taxation of lands sold or leased by the state.

6. No deduction allowed for indebtedness fraudulently con

tracted.

7. When property of nonresidents is taxable.

8. Place of taxation of property of residents.

9. Place of taxation of real property.

10. Taxation of real property divided by line of tax district.

11. Place of taxation of property of corporations.

12. Taxation of corporate stock.

13. Stockholders of bank taxable on shares.

14. Place of taxation of individual bank capital.